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    <title>2004 (12) TMI 99 - HIGH COURT OF  JUDICATURE AT ALLAHABAD</title>
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    <description>The court quashed the order freezing the bank accounts of a Private Limited Company and its Managing Director, finding no legal basis for the action by the Commissioner, Central Excise and Service Tax. The freezing of accounts, impacting the petitioners&#039; business operations, was deemed a violation of their fundamental rights under Article 19 of the Constitution of India. The court directed the immediate release of the accounts, allowing the petitioners to resume their business activities, without imposing any costs on either party.</description>
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      <description>The court quashed the order freezing the bank accounts of a Private Limited Company and its Managing Director, finding no legal basis for the action by the Commissioner, Central Excise and Service Tax. The freezing of accounts, impacting the petitioners&#039; business operations, was deemed a violation of their fundamental rights under Article 19 of the Constitution of India. The court directed the immediate release of the accounts, allowing the petitioners to resume their business activities, without imposing any costs on either party.</description>
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